Selected accounts of a Company are listed below:

Cash...................................$8,500

Sales Revenue....................580,000

Sales Discount.......................4,200

Sales Return and Allowances .12,100

Inventory.............................84,200

Rent Expenses......................45,000

Advertising Expenses.............21,500

Salary Expense.....................17,200

Cost of Goods Sold...............295,000

What is the Gross Profit Margin for the company above? (Not all accounts will be used)